Why We Take the Road to the Ethical Dark Side (Webinar Archive)

Almost daily we learn about another company whose employees have decided to take matters into their own hands and increase their take-home pay or the company's profits through creative accounting and other means not sanctioned by the Generally Accepted Accounting Principles (GAAP) or the Securities and Exchange Commission (SEC). What has caused this phenomenon to occur and what should companies be doing to change the tide? What can we do to help identify weaknesses in the system and improve our corporate culture?

In this course, you will learn about organizations such as Enron and how the system allowed executives and employees to turn to the ethical dark side. Also, explore how the use of the Committee of Sponsoring Organizations (COSO) internal control framework can help identify issues with corporate governance and ethics within organizations today.

You Will Learn How To:

Identify steps used in the process of evaluating an ethical situation

Recall the definition of ethics and differentiate between the various types (i.e., personal, professional, organizational)

Recognize the components of the Fraud Triangle and examples of each in the workplace

Identify red flags of fraud

Determine characteristics of an unethical work environment and effective ways to promote an ethical workplace

Recall various studies regarding ethical behavior in the workplace to better understand why and how people commit fraud

This course fulfills the annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

Online grading is available for ACFE self-study workbook courses. Complete the course offline at your convenience, but take the exam online the moment you're ready. Featuring instant exam results and a printable certificate, online grading offers a quick and convenient way to earn CPE.